We analyze financial data or documentation to provide expert opinions that address specific questions or, upon request, identify irregularities and potential fraud. Our analyses assist clients in making informed decisions and addressing financial challenges.
Financial expertise is regularly conducted in commercial litigation, bankruptcy and pre-bankruptcy proceedings, non-litigious matters, and mediation cases.
Review of financial statements: Financial experts can analyze the financial statements of businesses to assess their financial position. This may include analyzing the balance sheet, income statement, and other financial reports.
Valuation of companies: In situations such as mergers, acquisitions, or business divisions, financial experts can assess the value of a company for the purpose of determining fair compensation or the value of business shares.
Analysis of contracts and financial obligations: Experts can review contracts between business entities to determine if financial obligations have been met according to agreed terms.
Analysis of financial damage: This includes assessing the economic dimension of losses or damage resulting from a specific event or action. This process involves careful analysis of financial statements, transactions, contracts, and other relevant information to determine the extent of financial losses incurred due to certain circumstances.
Determination of insolvency: For the purposes of bankruptcy proceedings, financial statements and business records are analyzed to determine whether the debtor's assets are less than existing liabilities.
Partitioning and distribution of assets: To ensure the proper and effective settlement of creditors, financial experts can assist in the process of partitioning and distributing the debtor's assets according to the order of settlement.
U obiteljskim sporovima, primjerice u postupcima razvoda, procjenjuju se financijski aspekti raspodjele imovine, alimentacije i druge okolnosti koje se odnose na financijsku situaciju obitelji. Kod raspodjele imovine to najčešće uključuje procjenu imovine supružnika kao što su financijska imovina, poslovni udjeli, pokretnine i sl., procjenu troškova uzdržavanja djece i utvrđivanje visine potraživanja po osnovu alimentacija.
U radnim sporovima u pravilu se izrađuju izračuni plaća, naknada i drugih beneficija koji mogu biti predmet nesuglasica između radnika i poslodavca, provjerava ispravnost i točnost isplata radnicima, uključujući osnovnu plaću, dodatke za rad u posebnim uvjetima, prekovremene sate i druge financijske naknade. Kod ozljeda na radu ili otkaza izračunava se financijska šteta, izgubljena zarada, otpremnina i sl.
U sporovima vezanim za osiguranje uobičajeno se koriste financijska vještačenja za procjenu iznosa štete koju je osiguranik pretrpio. To uključuje analizu gubitaka, troškova obnove, medicinskih troškova ili drugih relevantnih financijskih aspekata, kao što je utvrđivanje uvjeta pokrivenosti, izuzeća i sl., što može utjecati na isplatu osiguranja.
U ovršnim sporovima financijsko vještačenje koristi se za izračun visine potraživanja, analizu financijskog statusa dužnika kako bi se utvrdila njegova sposobnost podmirenja dugovanja, procjenu vrijednosti imovine dužnika koja je podložna ovrsi.
U potrošačkim sporovima uobičajeno se koriste financijska vještačenja za svrhe izračuna potraživanja proizišlih iz ugovornih odnosa.
In criminal proceedings, financial-accounting expert analysis is based on the examination of financial data, business records, and accounting documents to collect relevant evidence related to crimes involving financial aspects. These analyses are often conducted by experts in accounting, finance, or forensic accounting. Key aspects of financial expert analysis in criminal proceedings include the following:
Analysis of business records and financial statements: reviewing accounting records and documents and comparing them with financial statements to determine whether the business records are properly maintained and compliant with relevant laws and regulations.
Tracking financial transactions: analyzing financial transactions and the flow of money to identify any events that may be associated with criminal activities;
Identifying financial irregularities: examining irregularities in accounting records or financial transactions that might indicate fraud, money laundering, tax evasion, or other financial crimes, which typically require experts to have a thorough understanding of accounting, legislation, and forensic techniques.
Determining the origin of funds: in some cases, financial expert analysis may focus on identifying the origin of funds to trace whether financial flows are the result of legal or illegal activities;
Valuation of assets or damages: experts may assess the value of assets related to the crime or estimate the financial damage resulting from criminal conduct.
In family disputes, such as divorce proceedings, financial aspects of property division, alimony, and other circumstances related to the family's financial situation are assessed. In property division, this often involves evaluating the spouses' assets, such as financial assets, business shares, movable property, etc., estimating child maintenance costs, and determining the amount of alimony claims.
In labor disputes, calculations of wages, compensation, and other benefits that may be subjects of disagreement between employees and employers are typically conducted. This includes verifying the correctness and accuracy of payments to employees, including basic wages, allowances for working under special conditions, overtime pay, and other financial compensations. In cases of workplace injuries or dismissals, financial damage, lost earnings, severance pay, and similar are calculated.
In insurance-related disputes, financial expert analysis is commonly used to estimate the amount of damage suffered by the insured. This includes analyzing losses, repair costs, medical expenses, or other relevant financial aspects, such as determining coverage conditions, exclusions, etc., which can affect insurance payouts.
In enforcement disputes, financial expert analysis is used to calculate the amount of claims, analyze the debtor's financial status to determine their ability to settle debts, and assess the value of the debtor's assets subject to enforcement.
In consumer disputes, financial expert analyses are typically used to calculate claims arising from contractual relationships.
Our services include in-depth analysis of financial data to uncover fraud, irregularities, or illegality. Our support ensures the integrity and accuracy of financial information, aids in detecting and addressing financial fraud, and supports clients in legal proceedings. Typically, this involves analyzing financial statements to identify discrepancies or manipulations, reconstructing financial flows, evaluating internal controls of accounting systems, and providing recommendations for improving business processes to prevent future fraud.
Valuations of companies or assets may be required in various contexts, including financing, tax purposes, sale or purchase transactions, and accounting reporting.
Our expert team frequently relies on a combination of methods to gain a comprehensive insight into the value of assets, based on International Valuation Standards, providing clients with valuable insights for strategic planning and transactions such as mergers, acquisitions, and similar activities.
Through thorough due diligence processes, we help clients assess potential risks and opportunities associated with business transactions. This service enables potential investors, credit institutions, and other interested parties to better understand the financial condition and risks related to a business, facilitating informed decision-making.
Our financial consulting and education services aim to guide clients through complex financial areas. Whether it’s optimizing financial strategies, improving operational efficiency, or addressing financial challenges, our team provides tailored advice and training to support clients in achieving their financial goals.